2001 (6) TMI 589 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai dismissed the appeal filed against Order-in-Appeal No. 186/88 (CBE) as the appellants were not in existence, similar to a previous Supreme Court ruling in CCE v. Electrolytic Foils Ltd. The Commissioner's efforts to serve notices were unsuccessful, leading to the dismissal of the appeal.